{"id":76723,"date":"2025-01-05T00:30:27","date_gmt":"2025-01-04T23:30:27","guid":{"rendered":"https:\/\/lightweb.dev\/l\/svm-temp\/?p=76723"},"modified":"2025-01-06T15:08:25","modified_gmt":"2025-01-06T14:08:25","slug":"skatt-juridik-skatteskyldigheter-for-icke-residenta","status":"publish","type":"post","link":"https:\/\/lightweb.dev\/l\/svm-temp\/artiklar\/info-juridik\/skatt-juridik-skatteskyldigheter-for-icke-residenta\/","title":{"rendered":"Skatt & Juridik: Skatteskyldigheter f\u00f6r icke residenta"},"content":{"rendered":"

Personer som inte \u00e4r skrivna i Spanien skattem\u00e4ssigt, s.k. icke-residenta, kan \u00e4nd\u00e5 beh\u00f6va betala skatt i Spanien i flera h\u00e4nseenden. Det avser generellt inkomster eller tillg\u00e5ngar som h\u00e4rleder fr\u00e5n eller finns i Spanien.<\/strong><\/p>\n

\"\"

Av MAR\u00cdA FERN\u00c1NDEZ
GONVEL & KAMPH
spanska advokater och skatter\u00e5dgivare info@gonvelkamph.net \u00b7 www.gonvelkamph.net<\/p><\/div>\n

I m\u00e5nga fall kan dubbelbeskattning undanr\u00f6jas genom de avtal som finns mellan Spanien och andra l\u00e4nder. Enligt spansk lagstiftning \u00e4r de viktigaste skattskyldigheterna f\u00f6r personer som inte \u00e4r bosatta i Spanien f\u00f6ljande: inkomstskatt f\u00f6r icke-residenta, f\u00f6rm\u00f6genhetsskatt, tillf\u00e4llig solidaritetsskatt p\u00e5 stora f\u00f6rm\u00f6genheter och arvs- och g\u00e5voskatt.<\/p>\n

Impuesto sobre la Renta de no Residentes, Inkomstskatt f\u00f6r icke-residenta<\/h2>\n

Denna skatt tas ut p\u00e5 inkomster som erh\u00e5lls i Spanien av personer som inte \u00e4r skrivna skattem\u00e4ssigt i landet. De vanligaste typerna av inkomster som utl\u00e4ndska skattebetalare erh\u00e5ller i Spanien \u00e4r inkomster fr\u00e5n ekonomisk verksamhet, arbetsinkomster, inkomster fr\u00e5n r\u00f6rligt kapital (r\u00e4ntor, utdelningar och royalties), \u00e4gande av fastigheter, inkomster fr\u00e5n uthyrning av fastigheter och kapitalvinster.<\/p>\n

Bland annat viktigt att komma ih\u00e5g, att alla som \u00e4ger en fastighet i Spanien m\u00e5ste deklarera innehavet varje \u00e5r (g\u00f6rs senast den 31 december n\u00e4stkommande \u00e5r).<\/p>\n

Skattesatsen \u00e4r 19 % f\u00f6r personer bosatta inom EU, Island, Norge och Liechtenstein, <\/span>f\u00f6r <\/span>\u00f6vriga \u00e4r den till\u00e4mpliga skattesatsen 24 %.<\/p>\n

Impuesto sobre el Patrimonio, F\u00f6rm\u00f6genhetsskatt<\/h2>\n

Icke-residenta \u00e4r skyldiga att betala denna skatt p\u00e5 tillg\u00e5ngar och r\u00e4ttigheter som finns eller som kan ut\u00f6vas eller uppfyllas i Spanien, med avdrag f\u00f6r de avgifter och skulder som p\u00e5verkar dessa tillg\u00e5ngar. Det finns ett minimiavdrag p\u00e5 700 000 euro. Skatten ber\u00e4knas per den 31 december varje \u00e5r och p\u00e5verkar de tillg\u00e5ngar som \u00e4gs vid den tidpunkten.<\/p>\n

Skatteskalan \u00e4r mellan 0,2% och 3,5%, i enlighet med statliga best\u00e4mmelser. De olika autonoma regionerna kan \u00e5 sin sida diktera sina egna regler n\u00e4r det g\u00e4ller avdrag och skattesatsens storlek, vilket g\u00f6r att den \u00e4r borttagen i flera regioner.<\/p>\n

Impuesto Temporal de Solidaridad Grandes Fortunas, Tillf\u00e4llig solidaritetsskatt p\u00e5 stora f\u00f6rm\u00f6genheter<\/h2>\n

Icke-residenta personer vars nettotillg\u00e5ngar i Spanien \u00f6verstiger 3 000 000 euro \u00e4r skyldiga att betala denna skatt. Den uppkommer den 31 december varje \u00e5r och p\u00e5verkar de nettotillg\u00e5ngar som innehas detta datum, med en tidsfrist f\u00f6r inl\u00e4mnande mellan den 1 och 31 juli \u00e5ret efter uppkomsten. Precis som i f\u00f6rm\u00f6genhetsskatten finns ett grundavdrag p\u00e5 700 000 euro.<\/p>\n

N\u00e4r det g\u00e4ller ber\u00e4kningen m\u00e5ste skatteskalan, vars skattesatser ligger mellan 1,7 % och 3,5 %, till\u00e4mpas p\u00e5 v\u00e4rdet av nettotillg\u00e5ngarna den 31 december.<\/p>\n

Impuesto sobre Sucesiones y Donaciones,Arvs- och g\u00e5voskatt<\/h2>\n

Om en icke-resident erh\u00e5ller arv eller g\u00e5va ska det beskattas i Spanien om det avser tillg\u00e5ngar i Spanien, exempelvis fastigheter, banktillgodohavanden, bil, golfaktier m.m. Tidsfristen f\u00f6r inl\u00e4mnande \u00e4r sex m\u00e5nader fr\u00e5n d\u00f6dsdagen. F\u00f6r g\u00e5vor g\u00e4ller trettio arbetsdagar fr\u00e5n dagen efter den dag d\u00e5 handlingen eller avtalet formaliserades.<\/p>\n

Skattesatserna p\u00e5 nationell niv\u00e5 varierar mellan 7,65 % och 34 % och kan \u00e4ven i vissa fall bli \u00e4nnu h\u00f6gre. De olika autonoma regionerna kan inf\u00f6ra egna best\u00e4mmelser om avdrag, neds\u00e4ttningar och skattesatser, vilket g\u00f6r att i vissa regioner \u00e4r skatten i stort sett borttagen eller l\u00e5g.<\/p>\n","protected":false},"excerpt":{"rendered":"

Personer som inte \u00e4r skrivna i Spanien skattem\u00e4ssigt, s.k. icke-residenta, kan \u00e4nd\u00e5 beh\u00f6va betala skatt i Spanien i flera h\u00e4nseenden. Det avser generellt inkomster eller tillg\u00e5ngar som h\u00e4rleder fr\u00e5n eller finns i Spanien…<\/p>\n","protected":false},"author":8,"featured_media":76725,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[4,60],"tags":[],"class_list":["post-76723","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artiklar","category-info-juridik"],"yoast_head":"\nSkatt & Juridik: Skatteskyldigheter f\u00f6r icke residenta - Svenska Magasinet<\/title>\n<meta name=\"description\" content=\"Personer som inte \u00e4r skrivna i Spanien skattem\u00e4ssigt, s.k. icke-residenta, kan \u00e4nd\u00e5 beh\u00f6va betala skatt i Spanien i flera h\u00e4nseenden. 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